FAC Explorer

Finding 10371 (2023-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-01-27
Audit: 14019
Organization: Kearsarge Elderly Housing, Inc. (NH)
Auditor: Leone McDonnell & Roberts P A

AI Summary

  • Core Issue: Some timesheets lack necessary detail and approvals for project allocations.
  • Impacted Requirements: All allocable time must include sufficient documentation of duties and proper oversight.
  • Recommended Follow-Up: Create a policy to document job duties and ensure all timesheets clearly outline performed tasks.

Finding Text

Finding resolution status: In-Process Information on universe: Internal Control testing Sample size: Six employees selected for internal control testing. Repeat finding: 2022-002 Condition: Additional detail, documentation and approval/oversight is needed on some of time sheets for allocation to projects. Criteria: All allocable time should have sufficient detail of duties performed and approvals. Effect: Without stronger controls around allocations, improper allocation could occur. Context: Auditor selected timesheets for payroll control testing. Cause: Lack of policy surrounding time reporting. Recommendation: Job duties should be documented for each position and a policy should be implemented to ensure all time sheets detail out the duties performed.

Corrective Action Plan

Condition: Additional detail, documentation and approval/oversight is needed on some of time sheets for allocation to projects. Plan: To ensure proper allocations to projects, job duties will be documented for each position and sufficient detail will be provided on timesheets to reflect duties performed. Anticipated Completion Date: Dec 31, 2023 Contact: Duska Noel, Director of Housing Michael Tabory, Chief Operating Officer

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 10370 2023-001
    Significant Deficiency
  • 10372 2023-001
    Significant Deficiency
  • 10373 2023-002
    Significant Deficiency
  • 10374 2023-003
    Significant Deficiency
  • 10375 2023-003
    Significant Deficiency
  • 586812 2023-001
    Significant Deficiency
  • 586813 2023-002
    Significant Deficiency
  • 586814 2023-001
    Significant Deficiency
  • 586815 2023-002
    Significant Deficiency
  • 586816 2023-003
    Significant Deficiency
  • 586817 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.86M